أ.د. سلطان علي أحمد السريحي and أ. صفاء محمد مجاهد الشيباني, “ Impact of Independent Internal Audit on External Audit Risks through Risk Management Governance: A Field Study of External Auditors at Audit Offices and Companies in the Republic of Yemen”, J Soci Stu, vol. 27, no. 3, Oct. 2021.